G.Malliga, CHENNAI V. ITO, CHENNAI

MA 178/CHNY/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1482 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 21-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 178/CHNY/2018 [IN I.T.A. NO. 760/CHNY/2017] ASSESSMENT YEAR : 1997-98 SMT. G. MALLIGA, NO. 13, 6 TH STREET, LAKE AREA, NUNGAMBAKKAM, CHENNAI 600 034. [PAN: AFFPM4644A] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 3(4), CHENNAI 600 034. ( APPELLANT ) (R ESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL. CIT / DATE OF HEARING : 02.11.2018 /DATE OF PRONOUNCEMENT : 02.11.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.760/CHNY/2017 DATED 20.07.2018 FOR THE ASSESSMENT YEAR 1997-98. IN THE PETITION, BY RELYING ON VARIOUS CASE LAW, IT WAS PRAYED FOR RECALLING THE ORDER OF THE TRIBUNAL. 2. PER CONTRA, THE LD. DR HAS SUBMITTED THAT THE ASSESSEE HAS NOT FILED THE CONDONATION PETITION FOR THE HUGE DELAY OF 316 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL FOR WHICH THE APPEAL OF THE ASSESSEE WAS DISMISSED M.P. NO. 178/CHNY/18 2 AND THEREFORE, THE PRESENT PETITION FILED BY THE ASSESSEE SHOULD BE REJECTED. 3. DESPITE SERVICE OF NOTICE [RPAD ON RECORD], NONE APPEARED ON BEHALF OF THE ASSESSEE OR ANY ADJOURNMENT PETITION FILED BY THE ASSESSEE. 4. WE HAVE HEARD THE SUBMISSIONS OF THE LD. DR. THIS IS SECOND ROUND OF LITIGATION. VIDE ORDER DATED 01.08.2017, THE ABOVE SAID APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF PROSECUTION. BY FILING MISCELLANEOUS PETITION, THE ASSESSEE SOUGHT FOR RECALLING OF THE TRIBUNALS ORDER AND PRAYED FOR GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO REPRESENT HER CASE BEFORE THE TRIBUNAL. ACCORDINGLY, VIDE M.P. NO. 303/MDS/2017 DATED 02.02.2018, THE TRIBUNAL RECALLED ITS ORDER DATED 01.08.2017 AND POSTED FOR HEARING ON 12.03.2018. SINCE THEN, THE HEARING OF THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE ASSESSEES COUNSEL ON MANY OCCASIONS. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 17.07.2018, NONE APPEARED ON BEHALF OF THE ASSESSEE OR FILED ANY ADJOURNMENT PETITION. MOREOVER, THE ASSESSEE HAS NOT FILED ANY CONDONATION PETITION FOR THE HUGE DELAY OF 316 DAYS IN FILING THE APPEAL BEFORE THE TRIBUNAL. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED. EVEN WHILE FILING THE PRESENT PETITION, THE ASSESSEE HAS NOT COME FORWARD FOR FILING THE CONDONATION PETITION FOR THE HUGE DELAY OF 316 DAYS IN FILING THE APPEAL. M.P. NO. 178/CHNY/18 3 SINCE THE ASSESSEE HAS FAILED TO FILE THE CONDONATION PETITION TO CONDONE THE HUGE DELAY AS WELL AS THERE WAS NO REPRESENTATION FROM ASSESSEES SIDE, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND NOVEMBER, 2018 AT CHENNAI. SD/- SD/- (A.MOHAN ALANKAMONY) ACCOUNTANT MEMB ER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 02.11.2018 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.